可持续金融外文文献Sustainable finance A critical realist perspective.pdf

Research in International Business and Finance xxx (xxxx) xxx–xxx Contents lists available at ScienceDirect Research in International Business and Finance journal homepage: /locate/ribaf Sustainable finance. A critical realist perspective☆ Thomas Lagoarde-Segot KEDGE BS, Rue Antoine Bourdelle, 13288, Marseille, France and LEST, UMR 7317, Aix-Marseille Université A R T I C L E I N F O A B S T R A C T JEL: This article seeks to respond to certain epistemological challenges which are posed to the tra- A13 ditional methods of inquiry used in finance by the emergence of sustainable finance. We first C12 underline the qualitative changes that have been induced in the finance function by the im- G11 peratives of sustainable finance. Then, through the prism of critical realism, we analyse it to G15 reveal a contradiction, which we attribute to a misconceived social ontology in academic finance. M14 Finally, we outline methodological avenues which might allow us to overcome these difficulties Keywords: and pave the way for a more realist and pluralist approach to finance research in the 21st cen- Finance tury. Sustainability Epistemology 1. Introduction On 22 March 2018, in Brussels, the European Commission announced an ambitious action plan for sustainabl